TDS Rates for AY 2022-23 FY 2021-22 (Complete TDS Rates Chart)

TDS Rates Chart for AY 2022-23/ FY 2021-22: Here is the TDS rates chart compiled by the team of GovtJobGuru team. It is very easy to check the TDS rate for any payment and for any payee even a layman can check it.

SectionNature of PaymentThreshold LimitTDS Rates
192APayment of accumulated balance of provident fund which is taxable in the hands of an employee.₹ 50,00020Resident Individual/HUFNoNo
192APayment of accumulated balance of provident fund which is taxable in the hands of an employee.₹ 50,00020Resident Individual/HUFYesNo
192APayment of accumulated balance of provident fund which is taxable in the hands of an employee.₹ 50,00020Resident Individual/HUFNoYes
192APayment of accumulated balance of provident fund which is taxable in the hands of an employee.₹ 50,00010Resident Individual/HUFYesYes
194Dividend₹ 5,000/-20Resident Individual/HUFNoNo
194Dividend₹ 5,000/-20Resident Individual/HUFYesNo
194Dividend₹ 5,000/-20Resident Individual/HUFNoYes
194Dividend₹ 5,000/-20Resident Firm/Co-operative/Local AuthorityNoNo
194Dividend₹ 5,000/-20Resident Firm/Co-operative/Local AuthorityYesNo
194Dividend₹ 5,000/-20Resident Firm/Co-operative/Local AuthorityNoYes
194Dividend₹ 5,000/-10Resident Firm/Co-operative/Local AuthorityYesYes
194Dividend₹ 5,000/-20Domestic CompanyNoNo
194Dividend₹ 5,000/-20Domestic CompanyYesNo
194Dividend₹ 5,000/-20Domestic CompanyNoYes
194Dividend₹ 5,000/-10Domestic CompanyYesYes
194Dividend₹ 5,000/-10Resident Individual/HUFYesYes
194AInterest other than 'Interest on securities'Sr. Citizen ₹50,000 Others ₹40,000/-20Resident Individual/HUFNoNo
194AInterest other than 'Interest on securities'Sr. Citizen ₹50,000 Others ₹40,000/-20Resident Individual/HUFYesNo
194AInterest other than 'Interest on securities'Sr. Citizen ₹50,000 Others ₹40,000/-20Resident Individual/HUFNoYes
194AInterest other than 'Interest on securities'₹40,000/-20Resident Firm/Co-operative/Local AuthorityNoNo
194AInterest other than 'Interest on securities'₹40,000/-20Resident Firm/Co-operative/Local AuthorityYesNo
194AInterest other than 'Interest on securities'₹40,000/-20Resident Firm/Co-operative/Local AuthorityNoYes
194AInterest other than 'Interest on securities'₹40,000/-10Resident Firm/Co-operative/Local AuthorityYesYes
194AInterest other than 'Interest on securities'Sr. Citizen ₹50,000 Others ₹40,000/-10Resident Individual/HUFYesYes
194BWinnings from Lotteries / Puzzle / Game10,000/-30Domestic CompanyNoNo
194BWinnings from Lotteries / Puzzle / Game10,000/-30Domestic CompanyYesNo
194BWinnings from Lotteries / Puzzle / Game10,000/-30Domestic CompanyNoYes
194BWinnings from Lotteries / Puzzle / Game10,000/-30Non Resident (Other than Company)YesYes
194BWinnings from Lotteries / Puzzle / Game10,000/-30Domestic CompanyYesYes
194BWinnings from Lotteries / Puzzle / Game10,000/-30Resident Individual/HUFNoNo
194BWinnings from Lotteries / Puzzle / Game10,000/-30Resident Individual/HUFYesNo
194BWinnings from Lotteries / Puzzle / Game10,000/-30Resident Individual/HUFNoYes
194BWinnings from Lotteries / Puzzle / Game10,000/-30Resident Firm/Co-operative/Local AuthorityYesNo
194BWinnings from Lotteries / Puzzle / Game10,000/-30Resident Firm/Co-operative/Local AuthorityNoNo
194BWinnings from Lotteries / Puzzle / Game10,000/-30Resident Firm/Co-operative/Local AuthorityNoYes
194BWinnings from Lotteries / Puzzle / Game10,000/-30Resident Firm/Co-operative/Local AuthorityYesYes
194BWinnings from Lotteries / Puzzle / Game10,000/-30Resident Individual/HUFYesYes
194BBWinnings from Horse Race 10,000/-30Resident Individual/HUFNoNo
194BBWinnings from Horse Race 10,000/-30Resident Individual/HUFYesNo
194BBWinnings from Horse Race 10,000/-30Resident Individual/HUFNoYes
194BBWinnings from Horse Race 10,000/-30Resident Firm/Co-operative/Local AuthorityYesNo
194BBWinnings from Horse Race 10,000/-30Resident Firm/Co-operative/Local AuthorityNoNo
194BBWinnings from Horse Race 10,000/-30Resident Firm/Co-operative/Local AuthorityNoYes
194BBWinnings from Horse Race 10,000/-30Resident Firm/Co-operative/Local AuthorityYesYes
194BBWinnings from Horse Race 10,000/-30Domestic CompanyYesNo
194BBWinnings from Horse Race 10,000/-30Domestic CompanyNoNo
194BBWinnings from Horse Race 10,000/-30Domestic CompanyNoYes
194BBWinnings from Horse Race 10,000/-30Non Resident (Other than Company)YesYes
194BBWinnings from Horse Race 10,000/-30Domestic CompanyYesYes
194BBWinnings from Horse Race 10,000/-30Resident Individual/HUFYesYes
194CPayment to Contractors / sub-contractors (Exceeding ₹ 30,000/- for single payment and ₹ 1,00,000/- for aggregate payment during Fin. Year)30,000/- or 1,00,00020Resident Individual/HUFNoNo
194CPayment to Contractors / sub-contractors (Exceeding ₹ 30,000/- for single payment and ₹ 1,00,000/- for aggregate payment during Fin. Year)30,000/- or 1,00,0005Resident Individual/HUFYesNo
194CPayment to Contractors / sub-contractors (Exceeding ₹ 30,000/- for single payment and ₹ 1,00,000/- for aggregate payment during Fin. Year)30,000/- or 1,00,00020Resident Individual/HUFNoYes
194CPayment to Contractors / sub-contractors (Exceeding ₹ 30,000/- for single payment and ₹ 1,00,000/- for aggregate payment during Fin. Year)30,000/- or 1,00,00020Resident Firm/Co-operative/Local AuthorityNoNo
194CPayment to Contractors / sub-contractors (Exceeding ₹ 30,000/- for single payment and ₹ 1,00,000/- for aggregate payment during Fin. Year)30,000/- or 1,00,0005Resident Firm/Co-operative/Local AuthorityYesNo
194CPayment to Contractors / sub-contractors (Exceeding ₹ 30,000/- for single payment and ₹ 1,00,000/- for aggregate payment during Fin. Year)30,000/- or 1,00,00020Resident Firm/Co-operative/Local AuthorityNoYes
194CPayment to Contractors / sub-contractors (Exceeding ₹ 30,000/- for single payment and ₹ 1,00,000/- for aggregate payment during Fin. Year)30,000/- or 1,00,0002Resident Firm/Co-operative/Local AuthorityYesYes
194CPayment to Contractors / sub-contractors (Exceeding ₹ 30,000/- for single payment and ₹ 1,00,000/- for aggregate payment during Fin. Year)30,000/- or 1,00,00020Domestic CompanyNoNo
194CPayment to Contractors / sub-contractors (Exceeding ₹ 30,000/- for single payment and ₹ 1,00,000/- for aggregate payment during Fin. Year)30,000/- or 1,00,0005Domestic CompanyYesNo
194CPayment to Contractors / sub-contractors (Exceeding ₹ 30,000/- for single payment and ₹ 1,00,000/- for aggregate payment during Fin. Year)30,000/- or 1,00,00020Domestic CompanyNoYes
194CPayment to Contractors / sub-contractors (Exceeding ₹ 30,000/- for single payment and ₹ 1,00,000/- for aggregate payment during Fin. Year)30,000/- or 1,00,0002Domestic CompanyYesYes
194CPayment to Contractors / sub-contractors (Exceeding ₹ 30,000/- for single payment and ₹ 1,00,000/- for aggregate payment during Fin. Year)30,000/- or 1,00,0001Resident Individual/HUFYesYes
194CPayment to transporter not covered u/s 44AE (Exceeding ₹ 30,000/- for single payment and ₹ 75,000/- for aggregate payment during Fin. Year)30,000/- or 75,000/-20Resident Individual/HUFNoNo
194CPayment to transporter not covered u/s 44AE (Exceeding ₹ 30,000/- for single payment and ₹ 75,000/- for aggregate payment during Fin. Year)30,000/- or 75,000/-5Resident Individual/HUFYesNo
194CPayment to transporter not covered u/s 44AE (Exceeding ₹ 30,000/- for single payment and ₹ 75,000/- for aggregate payment during Fin. Year)30,000/- or 75,000/-20Resident Individual/HUFNoYes
194CPayment to transporter not covered u/s 44AE (Exceeding ₹ 30,000/- for single payment and ₹ 75,000/- for aggregate payment during Fin. Year)30,000/- or 75,000/-20Resident Firm/Co-operative/Local AuthorityNoNo
194CPayment to transporter not covered u/s 44AE (Exceeding ₹ 30,000/- for single payment and ₹ 75,000/- for aggregate payment during Fin. Year)30,000/- or 75,000/-5Resident Firm/Co-operative/Local AuthorityYesNo
194CPayment to transporter not covered u/s 44AE (Exceeding ₹ 30,000/- for single payment and ₹ 75,000/- for aggregate payment during Fin. Year)30,000/- or 75,000/-20Resident Firm/Co-operative/Local AuthorityNoYes
194CPayment to transporter not covered u/s 44AE (Exceeding ₹ 30,000/- for single payment and ₹ 75,000/- for aggregate payment during Fin. Year)30,000/- or 75,000/-20Domestic CompanyNoNo
194CPayment to transporter not covered u/s 44AE (Exceeding ₹ 30,000/- for single payment and ₹ 75,000/- for aggregate payment during Fin. Year)30,000/- or 75,000/-5Domestic CompanyYesNo
194CPayment to transporter not covered u/s 44AE (Exceeding ₹ 30,000/- for single payment and ₹ 75,000/- for aggregate payment during Fin. Year)30,000/- or 75,000/-20Domestic CompanyNoYes
194CPayment to transporter not covered u/s 44AE (Exceeding ₹ 30,000/- for single payment and ₹ 75,000/- for aggregate payment during Fin. Year)30,000/- or 75,000/-2Domestic CompanyYesYes
194CPayment to transporter not covered u/s 44AE (Exceeding ₹ 30,000/- for single payment and ₹ 75,000/- for aggregate payment during Fin. Year)30,000/- or 75,000/-2Resident Firm/Co-operative/Local AuthorityYesYes
194CPayment to transporter not covered u/s 44AE (Exceeding ₹ 30,000/- for single payment and ₹ 75,000/- for aggregate payment during Fin. Year)30,000/- or 75,000/-1Resident Individual/HUFYesYes
194DPayment of Insurance Commission (Not applicable, if payment is exempt u/s 10(10D))15,000/-20Resident Individual/HUFNoNo
194DPayment of Insurance Commission (Not applicable, if payment is exempt u/s 10(10D))15,000/-10Resident Individual/HUFYesNo
194DPayment of Insurance Commission (Not applicable, if payment is exempt u/s 10(10D))15,000/-20Resident Individual/HUFNoYes
194DPayment of Insurance Commission (Not applicable, if payment is exempt u/s 10(10D))15,000/-10Resident Firm/Co-operative/Local AuthorityYesNo
194DPayment of Insurance Commission (Not applicable, if payment is exempt u/s 10(10D))15,000/-20Resident Firm/Co-operative/Local AuthorityNoNo
194DPayment of Insurance Commission (Not applicable, if payment is exempt u/s 10(10D))15,000/-20Resident Firm/Co-operative/Local AuthorityNoYes
194DPayment of Insurance Commission (Not applicable, if payment is exempt u/s 10(10D))15,000/-20Domestic CompanyNoNo
194DPayment of Insurance Commission (Not applicable, if payment is exempt u/s 10(10D))15,000/-20Domestic CompanyYesNo
194DPayment of Insurance Commission (Not applicable, if payment is exempt u/s 10(10D))15,000/-20Domestic CompanyNoYes
194DPayment of Insurance Commission (Not applicable, if payment is exempt u/s 10(10D))15,000/-10Domestic CompanyYesYes
194DPayment of Insurance Commission (Not applicable, if payment is exempt u/s 10(10D))15,000/-5Resident Firm/Co-operative/Local AuthorityYesYes
194DPayment of Insurance Commission (Not applicable, if payment is exempt u/s 10(10D))15,000/-5Resident Individual/HUFYesYes
194DAPayment in respect of life insurance policy1,00,000/-20Resident Individual/HUFNoNo
194DAPayment in respect of life insurance policy1,00,000/-10Resident Individual/HUFYesNo
194DAPayment in respect of life insurance policy1,00,000/-20Resident Individual/HUFNoYes
194DAPayment in respect of life insurance policy1,00,000/-10Resident Firm/Co-operative/Local AuthorityYesNo
194DAPayment in respect of life insurance policy1,00,000/-20Resident Firm/Co-operative/Local AuthorityNoNo
194DAPayment in respect of life insurance policy1,00,000/-20Resident Firm/Co-operative/Local AuthorityNoYes
194DAPayment in respect of life insurance policy1,00,000/-20Domestic CompanyNoNo
194DAPayment in respect of life insurance policy1,00,000/-10Domestic CompanyYesNo
194DAPayment in respect of life insurance policy1,00,000/-20Domestic CompanyNoYes
194DAPayment in respect of life insurance policy1,00,000/-5Domestic CompanyYesYes
194DAPayment in respect of life insurance policy1,00,000/-5Resident Firm/Co-operative/Local AuthorityYesYes
194DAPayment in respect of life insurance policy1,00,000/-5Resident Individual/HUFYesYes
194EEPayment of NSS Deposits2,500/-20Resident Individual/HUFNoNo
194EEPayment of NSS Deposits2,500/-20Resident Individual/HUFYesNo
194EEPayment of NSS Deposits2,500/-20Resident Individual/HUFNoYes
194EEPayment of NSS Deposits2,500/-20Resident Firm/Co-operative/Local AuthorityNoNo
194EEPayment of NSS Deposits2,500/-20Resident Firm/Co-operative/Local AuthorityYesNo
194EEPayment of NSS Deposits2,500/-20Resident Firm/Co-operative/Local AuthorityNoYes
194EEPayment of NSS Deposits2,500/-10Resident Firm/Co-operative/Local AuthorityYesYes
194EEPayment of NSS Deposits2,500/-20Domestic CompanyYesNo
194EEPayment of NSS Deposits2,500/-20Domestic CompanyNoNo
194EEPayment of NSS Deposits2,500/-20Domestic CompanyNoYes
194EEPayment of NSS Deposits2,500/-10Domestic CompanyYesYes
194EEPayment of NSS Deposits2,500/-10Resident Individual/HUFYesYes
194GCommission on Sale of Lottery tickets15,000/-20Resident Individual/HUFNoNo
194GCommission on Sale of Lottery tickets15,000/-10Resident Individual/HUFYesNo
194GCommission on Sale of Lottery tickets15,000/-20Resident Individual/HUFNoYes
194GCommission on Sale of Lottery tickets15,000/-10Resident Firm/Co-operative/Local AuthorityYesNo
194GCommission on Sale of Lottery tickets15,000/-20Resident Firm/Co-operative/Local AuthorityNoNo
194GCommission on Sale of Lottery tickets15,000/-20Resident Firm/Co-operative/Local AuthorityNoYes
194GCommission on Sale of Lottery tickets15,000/-20Domestic CompanyNoNo
194GCommission on Sale of Lottery tickets15,000/-10Domestic CompanyYesNo
194GCommission on Sale of Lottery tickets15,000/-20Domestic CompanyNoYes
194GCommission on Sale of Lottery tickets15,000/-5Domestic CompanyYesYes
194GCommission on Sale of Lottery tickets15,000/-5Resident Firm/Co-operative/Local AuthorityYesYes
194GCommission on Sale of Lottery tickets15,000/-5Resident Individual/HUFYesYes
194HCommission or Brokerage15,000/-20Resident Individual/HUFNoNo
194HCommission or Brokerage15,000/-10Resident Individual/HUFYesNo
194HCommission or Brokerage15,000/-20Resident Individual/HUFNoYes
194HCommission or Brokerage15,000/-20Resident Firm/Co-operative/Local AuthorityNoNo
194HCommission or Brokerage15,000/-10Resident Firm/Co-operative/Local AuthorityYesNo
194HCommission or Brokerage15,000/-20Resident Firm/Co-operative/Local AuthorityNoYes
194HCommission or Brokerage15,000/-20Domestic CompanyNoNo
194HCommission or Brokerage15,000/-10Domestic CompanyYesNo
194HCommission or Brokerage15,000/-20Domestic CompanyNoYes
194HCommission or Brokerage15,000/-5Domestic CompanyYesYes
194HCommission or Brokerage15,000/-5Resident Firm/Co-operative/Local AuthorityYesYes
194HCommission or Brokerage15,000/-5Resident Individual/HUFYesYes
194IRent of Plant & Machinery2,40,000/-20Resident Individual/HUFNoNo
194IRent of Plant & Machinery2,40,000/-5Resident Individual/HUFYesNo
194IRent of Plant & Machinery2,40,000/-20Resident Individual/HUFNoYes
194IRent of Plant & Machinery2,40,000/-5Resident Firm/Co-operative/Local AuthorityYesNo
194IRent of Plant & Machinery2,40,000/-20Resident Firm/Co-operative/Local AuthorityNoNo
194IRent of Plant & Machinery2,40,000/-20Resident Firm/Co-operative/Local AuthorityNoYes
194IRent of Plant & Machinery2,40,000/-5Domestic CompanyYesNo
194IRent of Plant & Machinery2,40,000/-20Domestic CompanyNoNo
194IRent of Plant & Machinery2,40,000/-20Domestic CompanyNoYes
194IRent of Plant & Machinery2,40,000/-2Domestic CompanyYesYes
194IRent of Plant & Machinery2,40,000/-2Resident Firm/Co-operative/Local AuthorityYesYes
194IRent of Plant & Machinery2,40,000/-2Resident Individual/HUFYesYes
194IRent of Land or Building or Furniture or Fitting2,40,000/-20Resident Individual/HUFNoNo
194IRent of Land or Building or Furniture or Fitting2,40,000/-20Resident Individual/HUFYesNo
194IRent of Land or Building or Furniture or Fitting2,40,000/-20Resident Individual/HUFNoYes
194IRent of Land or Building or Furniture or Fitting2,40,000/-20Resident Firm/Co-operative/Local AuthorityNoNo
194IRent of Land or Building or Furniture or Fitting2,40,000/-20Resident Firm/Co-operative/Local AuthorityYesNo
194IRent of Land or Building or Furniture or Fitting2,40,000/-20Resident Firm/Co-operative/Local AuthorityNoYes
194IRent of Land or Building or Furniture or Fitting2,40,000/-20Domestic CompanyNoNo
194IRent of Land or Building or Furniture or Fitting2,40,000/-20Domestic CompanyYesNo
194IRent of Land or Building or Furniture or Fitting2,40,000/-20Domestic CompanyNoYes
194IRent of Land or Building or Furniture or Fitting2,40,000/-10Domestic CompanyYesYes
194IRent of Land or Building or Furniture or Fitting2,40,000/-10Resident Firm/Co-operative/Local AuthorityYesYes
194IRent of Land or Building or Furniture or Fitting2,40,000/-10Resident Individual/HUFYesYes
194IAConsideration for transfer of an immovable property other than agricultural land50 Lakh20Resident Individual/HUFNoNo
194IAConsideration for transfer of an immovable property other than agricultural land50 Lakh5Resident Individual/HUFYesNo
194IAConsideration for transfer of an immovable property other than agricultural land50 Lakh20Resident Individual/HUFNoYes
194IAConsideration for transfer of an immovable property other than agricultural land50 Lakh20Resident Firm/Co-operative/Local AuthorityNoNo
194IAConsideration for transfer of an immovable property other than agricultural land50 Lakh5Resident Firm/Co-operative/Local AuthorityYesNo
194IAConsideration for transfer of an immovable property other than agricultural land50 Lakh20Resident Firm/Co-operative/Local AuthorityNoYes
194IAConsideration for transfer of an immovable property other than agricultural land50 Lakh1Resident Firm/Co-operative/Local AuthorityYesYes
194IAConsideration for transfer of an immovable property other than agricultural land50 Lakh5Domestic CompanyYesNo
194IAConsideration for transfer of an immovable property other than agricultural land50 Lakh20Domestic CompanyNoNo
194IAConsideration for transfer of an immovable property other than agricultural land50 Lakh20Domestic CompanyNoYes
194IAConsideration for transfer of an immovable property other than agricultural land50 Lakh1Domestic CompanyYesYes
194IAConsideration for transfer of an immovable property other than agricultural land50 Lakh1Resident Individual/HUFYesYes
194IBPayment of rent by individual or HUF not liable to tax audit (w.e.f. 01.06.2017) 50,000 p.m.20Resident Individual/HUFNoNo
194IBPayment of rent by individual or HUF not liable to tax audit (w.e.f. 01.06.2017)50,000 p.m.5Resident Individual/HUFYesNo
194IBPayment of rent by individual or HUF not liable to tax audit (w.e.f. 01.06.2017) 50,000 p.m.20Resident Individual/HUFNoYes
194IBPayment of rent by individual or HUF not liable to tax audit (w.e.f. 01.06.2017) 50,000 p.m.20Resident Firm/Co-operative/Local AuthorityNoNo
194IBPayment of rent by individual or HUF not liable to tax audit (w.e.f. 01.06.2017)50,000 p.m.10Resident Firm/Co-operative/Local AuthorityYesNo
194IBPayment of rent by individual or HUF not liable to tax audit (w.e.f. 01.06.2017) 50,000 p.m.20Resident Firm/Co-operative/Local AuthorityNoYes
194IBPayment of rent by individual or HUF not liable to tax audit (w.e.f. 01.06.2017) 50,000 p.m.5Resident Firm/Co-operative/Local AuthorityYesYes
194IBPayment of rent by individual or HUF not liable to tax audit (w.e.f. 01.06.2017) 50,000 p.m.5Resident Individual/HUFYesYes
194ICPayment of Consideration (not being in kind) under Joint Development Agreement or other similar agreement-20Resident Individual/HUFNoNo
194ICPayment of Consideration (not being in kind) under Joint Development Agreement or other similar agreement-20Resident Individual/HUFYesNo
194ICPayment of Consideration (not being in kind) under Joint Development Agreement or other similar agreement-20Resident Individual/HUFNoYes
194ICPayment of Consideration (not being in kind) under Joint Development Agreement or other similar agreement-20Resident Firm/Co-operative/Local AuthorityNoNo
194ICPayment of Consideration (not being in kind) under Joint Development Agreement or other similar agreement-20Resident Firm/Co-operative/Local AuthorityYesNo
194ICPayment of Consideration (not being in kind) under Joint Development Agreement or other similar agreement-20Resident Firm/Co-operative/Local AuthorityNoYes
194ICPayment of Consideration (not being in kind) under Joint Development Agreement or other similar agreement-20Domestic CompanyNoNo
194ICPayment of Consideration (not being in kind) under Joint Development Agreement or other similar agreement-20Domestic CompanyYesNo
194ICPayment of Consideration (not being in kind) under Joint Development Agreement or other similar agreement-20Domestic CompanyNoYes
194ICPayment of Consideration (not being in kind) under Joint Development Agreement or other similar agreement-10Domestic CompanyYesYes
194ICPayment of Consideration (not being in kind) under Joint Development Agreement or other similar agreement-10Resident Firm/Co-operative/Local AuthorityYesYes
194ICPayment of Consideration (not being in kind) under Joint Development Agreement or other similar agreement-10Resident Individual/HUFYesYes
194JProfessional fee / technical services, royalty [call center operator (only business)]30,000/-20Resident Individual/HUFNoNo
194JProfessional fee / technical services, royalty [call center operator (only business)]30,000/-5Resident Individual/HUFYesNo
194JProfessional fee / technical services, royalty [call center operator (only business)]30,000/-20Resident Individual/HUFNoYes
194JProfessional fee / technical services, royalty [call center operator (only business)]30,000/-5Resident Firm/Co-operative/Local AuthorityYesNo
194JProfessional fee / technical services, royalty [call center operator (only business)]30,000/-20Resident Firm/Co-operative/Local AuthorityNoNo
194JProfessional fee / technical services, royalty [call center operator (only business)]30,000/-20Resident Firm/Co-operative/Local AuthorityNoYes
194JProfessional fee / technical services, royalty [call center operator (only business)]30,000/-5Domestic CompanyYesNo
194JProfessional fee / technical services, royalty [call center operator (only business)]30,000/-20Domestic CompanyNoNo
194JProfessional fee / technical services, royalty [call center operator (only business)]30,000/-20Domestic CompanyNoYes
194JProfessional fee / technical services, royalty [call center operator (only business)]30,000/-2Domestic CompanyYesYes
194JProfessional fee / technical services, royalty [call center operator (only business)]30,000/-2Resident Firm/Co-operative/Local AuthorityYesYes
194JProfessional fee / technical services, royalty [call center operator (only business)]30,000/-2Resident Individual/HUFYesYes
194JProfessional fee / technical services, royalty [other than call center operator (only business)]30,000/-20Resident Individual/HUFNoNo
194JProfessional fee / technical services, royalty [other than call center operator (only business)]30,000/-20Resident Individual/HUFYesNo
194JProfessional fee / technical services, royalty [other than call center operator (only business)]30,000/-20Resident Individual/HUFNoYes
194JProfessional fee / technical services, royalty [other than call center operator (only business)]30,000/-20Resident Firm/Co-operative/Local AuthorityYesNo
194JProfessional fee / technical services, royalty [other than call center operator (only business)]30,000/-20Resident Firm/Co-operative/Local AuthorityNoNo
194JProfessional fee / technical services, royalty [other than call center operator (only business)]30,000/-20Resident Firm/Co-operative/Local AuthorityNoYes
194JProfessional fee / technical services, royalty [other than call center operator (only business)]30,000/-10Resident Firm/Co-operative/Local AuthorityYesYes
194JProfessional fee / technical services, royalty [other than call center operator (only business)]30,000/-20Domestic CompanyYesNo
194JProfessional fee / technical services, royalty [other than call center operator (only business)]30,000/-20Domestic CompanyNoNo
194JProfessional fee / technical services, royalty [other than call center operator (only business)]30,000/-20Domestic CompanyNoYes
194JProfessional fee / technical services, royalty [other than call center operator (only business)]30,000/-10Domestic CompanyYesYes
194JProfessional fee / technical services, royalty [other than call center operator (only business)]30,000/-10Resident Individual/HUFYesYes
194KIncome in respect of units from mutual fund / administrator / specified company-20Resident Individual/HUFNoNo
194KIncome in respect of units from mutual fund / administrator / specified company-20Resident Individual/HUFYesNo
194KIncome in respect of units from mutual fund / administrator / specified company-20Resident Individual/HUFNoYes
194KIncome in respect of units from mutual fund / administrator / specified company-20Resident Firm/Co-operative/Local AuthorityNoNo
194KIncome in respect of units from mutual fund / administrator / specified company-20Resident Firm/Co-operative/Local AuthorityYesNo
194KIncome in respect of units from mutual fund / administrator / specified company-20Resident Firm/Co-operative/Local AuthorityNoYes
194KIncome in respect of units from mutual fund / administrator / specified company-20Domestic CompanyYesNo
194KIncome in respect of units from mutual fund / administrator / specified company-20Domestic CompanyNoNo
194KIncome in respect of units from mutual fund / administrator / specified company-20Domestic CompanyNoYes
194KIncome in respect of units from mutual fund / administrator / specified company-10Domestic CompanyYesYes
194KIncome in respect of units from mutual fund / administrator / specified company-10Resident Firm/Co-operative/Local AuthorityYesYes
194KIncome in respect of units from mutual fund / administrator / specified company-10Resident Individual/HUFYesYes
194LACompensation on acquisition of certain immovable property2,50,000/-20Resident Individual/HUFNoNo
194LACompensation on acquisition of certain immovable property2,50,000/-20Resident Individual/HUFYesNo
194LACompensation on acquisition of certain immovable property2,50,000/-20Resident Individual/HUFNoYes
194LACompensation on acquisition of certain immovable property2,50,000/-20Resident Firm/Co-operative/Local AuthorityNoNo
194LACompensation on acquisition of certain immovable property2,50,000/-20Resident Firm/Co-operative/Local AuthorityYesNo
194LACompensation on acquisition of certain immovable property2,50,000/-20Resident Firm/Co-operative/Local AuthorityNoYes
194LACompensation on acquisition of certain immovable property2,50,000/-20Domestic CompanyNoNo
194LACompensation on acquisition of certain immovable property2,50,000/-20Domestic CompanyYesNo
194LACompensation on acquisition of certain immovable property2,50,000/-20Domestic CompanyNoYes
194LACompensation on acquisition of certain immovable property2,50,000/-10Domestic CompanyYesYes
194LACompensation on acquisition of certain immovable property2,50,000/-10Resident Firm/Co-operative/Local AuthorityYesYes
194LACompensation on acquisition of certain immovable property2,50,000/-10Resident Individual/HUFYesYes
194LBA(1)Income distribution by a Business Trust-20Resident Individual/HUFNoNo
194LBA(1)Income distribution by a Business Trust-20Resident Individual/HUFYesNo
194LBA(1)Income distribution by a Business Trust-20Resident Individual/HUFNoYes
194LBA(1)Income distribution by a Business Trust-20Resident Firm/Co-operative/Local AuthorityNoNo
194LBA(1)Income distribution by a Business Trust-20Resident Firm/Co-operative/Local AuthorityYesNo
194LBA(1)Income distribution by a Business Trust-20Resident Firm/Co-operative/Local AuthorityNoYes
194LBA(1)Income distribution by a Business Trust-20Domestic CompanyNoNo
194LBA(1)Income distribution by a Business Trust-20Domestic CompanyYesNo
194LBA(1)Income distribution by a Business Trust-20Domestic CompanyNoYes
194LBA(1)Income distribution by a Business Trust-10Domestic CompanyYesYes
194LBA(1)Income distribution by a Business Trust-10Resident Firm/Co-operative/Local AuthorityYesYes
194LBA(1)Income distribution by a Business Trust-10Resident Individual/HUFYesYes
194LBBInvestment fund paying an income to a unit holder [other than income which is exempt under Section 10(23FBB)].-20Resident Individual/HUFNoNo
194LBBInvestment fund paying an income to a unit holder [other than income which is exempt under Section 10(23FBB)].-20Resident Individual/HUFYesNo
194LBBInvestment fund paying an income to a unit holder [other than income which is exempt under Section 10(23FBB)].-20Resident Individual/HUFNoYes
194LBBInvestment fund paying an income to a unit holder [other than income which is exempt under Section 10(23FBB)].-20Resident Firm/Co-operative/Local AuthorityYesNo
194LBBInvestment fund paying an income to a unit holder [other than income which is exempt under Section 10(23FBB)].-20Resident Firm/Co-operative/Local AuthorityNoNo
194LBBInvestment fund paying an income to a unit holder [other than income which is exempt under Section 10(23FBB)].-20Resident Firm/Co-operative/Local AuthorityNoYes
194LBBInvestment fund paying an income to a unit holder [other than income which is exempt under Section 10(23FBB)].-20Domestic CompanyYesNo
194LBBInvestment fund paying an income to a unit holder [other than income which is exempt under Section 10(23FBB)].-20Domestic CompanyNoNo
194LBBInvestment fund paying an income to a unit holder [other than income which is exempt under Section 10(23FBB)].-20Domestic CompanyNoYes
194LBBInvestment fund paying an income to a unit holder [other than income which is exempt under Section 10(23FBB)].-30Non Resident (Other than Company)YesYes
194LBBInvestment fund paying an income to a unit holder [other than income which is exempt under Section 10(23FBB)].-10Domestic CompanyYesYes
194LBBInvestment fund paying an income to a unit holder [other than income which is exempt under Section 10(23FBB)].-10Resident Firm/Co-operative/Local AuthorityYesYes
194LBBInvestment fund paying an income to a unit holder [other than income which is exempt under Section 10(23FBB)].-10Resident Individual/HUFYesYes
194LBCIncome distribution by a Securitisation Trust u/s 115TCA-25Resident Individual/HUFNoNo
194LBCIncome distribution by a Securitisation Trust u/s 115TCA-25Resident Individual/HUFYesNo
194LBCIncome distribution by a Securitisation Trust u/s 115TCA-25Resident Individual/HUFNoYes
194LBCIncome distribution by a Securitisation Trust u/s 115TCA-30Resident Firm/Co-operative/Local AuthorityNoNo
194LBCIncome distribution by a Securitisation Trust u/s 115TCA-30Resident Firm/Co-operative/Local AuthorityYesNo
194LBCIncome distribution by a Securitisation Trust u/s 115TCA-30Resident Firm/Co-operative/Local AuthorityNoYes
194LBCIncome distribution by a Securitisation Trust u/s 115TCA-30Non Resident (Other than Company)YesYes
194LBCIncome distribution by a Securitisation Trust u/s 115TCA-10Domestic CompanyYesYes
194LBCIncome distribution by a Securitisation Trust u/s 115TCA-30Resident Firm/Co-operative/Local AuthorityYesYes
194LBCIncome distribution by a Securitisation Trust u/s 115TCA-25Resident Individual/HUFYesYes
194MPayment of commission (not being insurance commission), brokerage, contractual fee, professional fee to a resident person by an Individual or a HUF who are not liable to deduct TDS under section 194C, 194H, or 194J.50 lacs20Resident Individual/HUFNoNo
194MPayment of commission (not being insurance commission), brokerage, contractual fee, professional fee to a resident person by an Individual or a HUF who are not liable to deduct TDS under section 194C, 194H, or 194J.50 lacs10Resident Individual/HUFYesNo
194MPayment of commission (not being insurance commission), brokerage, contractual fee, professional fee to a resident person by an Individual or a HUF who are not liable to deduct TDS under section 194C, 194H, or 194J.50 lacs20Resident Individual/HUFNoYes
194MPayment of commission (not being insurance commission), brokerage, contractual fee, professional fee to a resident person by an Individual or a HUF who are not liable to deduct TDS under section 194C, 194H, or 194J.50 lacs10Resident Firm/Co-operative/Local AuthorityYesNo
194MPayment of commission (not being insurance commission), brokerage, contractual fee, professional fee to a resident person by an Individual or a HUF who are not liable to deduct TDS under section 194C, 194H, or 194J.50 lacs20Resident Firm/Co-operative/Local AuthorityNoNo
194MPayment of commission (not being insurance commission), brokerage, contractual fee, professional fee to a resident person by an Individual or a HUF who are not liable to deduct TDS under section 194C, 194H, or 194J.50 lacs20Resident Firm/Co-operative/Local AuthorityNoYes
194MPayment of commission (not being insurance commission), brokerage, contractual fee, professional fee to a resident person by an Individual or a HUF who are not liable to deduct TDS under section 194C, 194H, or 194J.50 lacs20Domestic CompanyNoNo
194MPayment of commission (not being insurance commission), brokerage, contractual fee, professional fee to a resident person by an Individual or a HUF who are not liable to deduct TDS under section 194C, 194H, or 194J.50 lacs10Domestic CompanyYesNo
194MPayment of commission (not being insurance commission), brokerage, contractual fee, professional fee to a resident person by an Individual or a HUF who are not liable to deduct TDS under section 194C, 194H, or 194J.50 lacs20Domestic CompanyNoYes
194MPayment of commission (not being insurance commission), brokerage, contractual fee, professional fee to a resident person by an Individual or a HUF who are not liable to deduct TDS under section 194C, 194H, or 194J.50 lacs5Domestic CompanyYesYes
194MPayment of commission (not being insurance commission), brokerage, contractual fee, professional fee to a resident person by an Individual or a HUF who are not liable to deduct TDS under section 194C, 194H, or 194J.50 lacs5Resident Firm/Co-operative/Local AuthorityYesYes
194MPayment of commission (not being insurance commission), brokerage, contractual fee, professional fee to a resident person by an Individual or a HUF who are not liable to deduct TDS under section 194C, 194H, or 194J.50 lacs5Resident Individual/HUFYesYes
194OPayment or credit of amount by the e-commerce operator to e-commerce participant5,00,0005Resident Individual/HUFYesNo
194OPayment or credit of amount by the e-commerce operator to e-commerce participant5,00,00020Resident Individual/HUFNoNo
194OPayment or credit of amount by the e-commerce operator to e-commerce participant5,00,00020Resident Individual/HUFNoYes
194OPayment or credit of amount by the e-commerce operator to e-commerce participant5,00,00020Resident Firm/Co-operative/Local AuthorityNoNo
194OPayment or credit of amount by the e-commerce operator to e-commerce participant5,00,00020Resident Firm/Co-operative/Local AuthorityNoYes
194OPayment or credit of amount by the e-commerce operator to e-commerce participant5,00,0005Resident Firm/Co-operative/Local AuthorityYesNo
194OPayment or credit of amount by the e-commerce operator to e-commerce participant5,00,0005Domestic CompanyYesNo
194OPayment or credit of amount by the e-commerce operator to e-commerce participant5,00,00020Domestic CompanyNoNo
194OPayment or credit of amount by the e-commerce operator to e-commerce participant5,00,00020Domestic CompanyNoYes
194OPayment or credit of amount by the e-commerce operator to e-commerce participant5,00,0001Domestic CompanyYesYes
194OPayment or credit of amount by the e-commerce operator to e-commerce participant5,00,0001Resident Firm/Co-operative/Local AuthorityYesYes
194OPayment or credit of amount by the e-commerce operator to e-commerce participant5,00,0001Resident Individual/HUFYesYes
194PTDS on Senior Citizen above 75 Years (Relaxation for senior citizen from filing ITR (Subject to Tax Deduction under Section 194P) [AY 2021-22]--Resident Individual/HUFNoNo
194PTDS on Senior Citizen above 75 Years (Relaxation for senior citizen from filing ITR (Subject to Tax Deduction under Section 194P) [AY 2021-22]--Resident Individual/HUFYesNo
194PTDS on Senior Citizen above 75 Years (Relaxation for senior citizen from filing ITR (Subject to Tax Deduction under Section 194P) [AY 2021-22]--Resident Individual/HUFNoYes
194PTDS on Senior Citizen above 75 Years (Relaxation for senior citizen from filing ITR (Subject to Tax Deduction under Section 194P) [AY 2021-22]--Resident Firm/Co-operative/Local AuthorityNoNo
194PTDS on Senior Citizen above 75 Years (Relaxation for senior citizen from filing ITR (Subject to Tax Deduction under Section 194P) [AY 2021-22]--Resident Firm/Co-operative/Local AuthorityYesNo
194PTDS on Senior Citizen above 75 Years (Relaxation for senior citizen from filing ITR (Subject to Tax Deduction under Section 194P) [AY 2021-22]--Resident Firm/Co-operative/Local AuthorityNoYes
194PTDS on Senior Citizen above 75 Years (Relaxation for senior citizen from filing ITR (Subject to Tax Deduction under Section 194P) [AY 2021-22]--Domestic CompanyYesNo
194PTDS on Senior Citizen above 75 Years (Relaxation for senior citizen from filing ITR (Subject to Tax Deduction under Section 194P) [AY 2021-22]--Domestic CompanyNoYes
194PTDS on Senior Citizen above 75 Years (Relaxation for senior citizen from filing ITR (Subject to Tax Deduction under Section 194P) [AY 2021-22]--Domestic CompanyNoNo
194PTDS on Senior Citizen above 75 Years (Relaxation for senior citizen from filing ITR (Subject to Tax Deduction under Section 194P) [AY 2021-22]--Domestic CompanyYesYes
194PTDS on Senior Citizen above 75 Years (Relaxation for senior citizen from filing ITR (Subject to Tax Deduction under Section 194P) [AY 2021-22]--Resident Firm/Co-operative/Local AuthorityYesYes
194PTDS on Senior Citizen above 75 Years (Relaxation for senior citizen from filing ITR (Subject to Tax Deduction under Section 194P) [AY 2021-22]--Resident Individual/HUFYesYes
193Interest on securitiesRs.250010Resident Individual/HUFYesYes
193Interest on securitiesRs.250020Resident Individual/HUFNoYes
193Interest on securitiesRs.250020Resident Individual/HUFYesNo
193Interest on securitiesRs.250020Resident Individual/HUFNoNo
193Interest on securitiesRs.250010Resident Firm/Co-operative/Local AuthorityYesYes
193Interest on securitiesRs.250020Resident Firm/Co-operative/Local AuthorityYesNo
193Interest on securitiesRs.250020Resident Individual/HUFNoNo
193Interest on securitiesRs.250020Resident Firm/Co-operative/Local AuthorityNoYes
193Interest on securitiesRs.250020Resident Firm/Co-operative/Local AuthorityNoNo
193Interest on securitiesRs.250010Domestic CompanyYesYes
193Interest on securitiesRs.250020Domestic CompanyNoYes
193Interest on securitiesRs.250020Domestic CompanyYesNo
193Interest on securitiesRs.250020Domestic CompanyNoNo
193Interest on DebenturesRs.5,000/-10Resident Individual/HUFYesYes
193Interest on DebenturesRs.5,000/-20Resident Individual/HUFNoYes
193Interest on DebenturesRs.5,000/-20Resident Individual/HUFYesNo
193Interest on DebenturesRs.5,000/-20Resident Individual/HUFNoNo
193Interest on DebenturesRs.5,000/-10Resident Firm/Co-operative/Local AuthorityYesYes
193Interest on DebenturesRs.5,000/-20Resident Firm/Co-operative/Local AuthorityNoYes
193Interest on DebenturesRs.5,000/-20Resident Firm/Co-operative/Local AuthorityYesNo
193Interest on DebenturesRs.5,000/-20Resident Firm/Co-operative/Local AuthorityNoNo
193Interest on 7.75% GOI Savings (Taxable) Bonds 2018Rs.10,000/-10Resident Individual/HUFYesYes
193Interest on 7.75% GOI Savings (Taxable) Bonds 2018Rs.10,000/-20Resident Individual/HUFNoYes
193Interest on 7.75% GOI Savings (Taxable) Bonds 2018Rs.10,000/-20Resident Individual/HUFYesNo
193Interest on 7.75% GOI Savings (Taxable) Bonds 2018Rs.10,000/-20Resident Individual/HUFNoNo
193Interest on 7.75% GOI Savings (Taxable) Bonds 2018Rs.10,000/-10Resident Firm/Co-operative/Local AuthorityYesYes
193Interest on 7.75% GOI Savings (Taxable) Bonds 2018Rs.10,000/-20Resident Firm/Co-operative/Local AuthorityNoYes
193Interest on 7.75% GOI Savings (Taxable) Bonds 2018Rs.10,000/-20Resident Firm/Co-operative/Local AuthorityYesNo
193Interest on 7.75% GOI Savings (Taxable) Bonds 2018Rs.10,000/-20Resident Firm/Co-operative/Local AuthorityNoNo
193Interest on 7.75% GOI Savings (Taxable) Bonds 2018Rs.10,000/-10Domestic CompanyYesYes
193Interest on 7.75% GOI Savings (Taxable) Bonds 2018Rs.10,000/-20Domestic CompanyNoYes
193Interest on 7.75% GOI Savings (Taxable) Bonds 2018Rs.10,000/-20Domestic CompanyYesNo
193Interest on 7.75% GOI Savings (Taxable) Bonds 2018Rs.10,000/-20Domestic CompanyNoNo
194EPayment to Non-Resident Sportsmen or Sports Association-20Non Resident (Other than Company)YesYes
194EEPayment of NSS Deposits2,500/-10Non Resident (Other than Company)YesYes
194FRepurchase of units by Mutual Funds / UTI-20Resident Individual/HUFYesYes
194FRepurchase of units by Mutual Funds / UTI-20Non Resident (Other than Company)YesYes
194GCommission on Sale of Lottery tickets 15,000/-5Non Resident (Other than Company)YesYes
194LBPayment of interest on infrastructure debt fund to Non-Resident or foreign company-5Non Resident (Other than Company)YesYes
194LBA(2)Payment of the nature referred to in Section 10(23FC)(a)-5Non Resident (Other than Company)YesYes
194LBA(3)Income distribution by a Investment Fund received from renting or leasing or letting out any real estate asset.-30Non Resident (Other than Company)YesYes
194LCPayment of interest by an Indian Company or a business trust in respect of money borrowed in foreign currency under a loan agreement or by way of issue of long-term bonds (including long-term infrastructure bond)-5Non Resident (Other than Company)YesYes
194LCIn case where interest is payable in respect of Long-term Bond or Rupee Denominated Bond listed on recognised stock exchange located in IFSC-4Non Resident (Other than Company)YesYes
194LDPayment of interest on rupee denominated bond of an Indian Company or Government securities to a Foreign Institutional Investor or a Qualified Foreign Investor-5Non Resident (Other than Company)YesYes
195Other Payment to NRI (a) Income from investment made by a Non-Resident in India Citizen-20Non Resident (Other than Company)YesYes
195(b) LTCG referred to in Section 115E-10Non Resident (Other than Company)YesYes
195(c) LTCG referred to in Section 112(1)(c)(iii)-10Non Resident (Other than Company)YesYes
195(d) LTCG referred to in Section 112A-10Non Resident (Other than Company)YesYes
195(e) STCG under Section 111A-15Non Resident (Other than Company)YesYes
195(f) Any other LTCG [not covered by Section 10(33), 10(36) and 10(38)]-20Non Resident (Other than Company)YesYes
195(g) Interest Income on moneys borrowed or debt incurred in foreign currency (not being interest referred to in Sec. 194LB or 194LC or 194LD)-20Non Resident (Other than Company)YesYes
195(h) Royalty for transfer of rights in respect of copyright in any book or computer software referred to in Section 115A(1A).-10Non Resident (Other than Company)YesYes
195(i) Royalty [not of the nature referred to in (g) above] payable in pursuance of an agreement approved by the Central Govt. / it is in accordance with industrial policy.-10Non Resident (Other than Company)YesYes
195(j) Fees for technical services payable in pursuance of an agreement approved by the Central Govt. / it is in accordance with industrial policy.-10Non Resident (Other than Company)YesYes
195(k) Any other income-30Non Resident (Other than Company)YesYes
196B Income from units (including long-term capital gain on transfer of such units) to an offshore fund-10Non Resident (Other than Company)YesYes
196CIncome from foreign currency bonds or GDR of an Indian company (including long-term capital gain on transfer of such bonds or GDR)-10Non Resident (Other than Company)YesYes
196DIncome of Foreign Institutional Investors from securities (not being dividend or capital gain arising from such securities)-20Non Resident (Other than Company)YesYes
194BWinnings from Lotteries / Puzzle / Game10,000/-30Foreign CompanyYesYes
194BBWinnings from Horse Race10,000/-30Foreign CompanyYesYes
194EPayment to Non-Resident Sportsmen or Sports Association-20Foreign CompanyYesYes
194GCommission on Sale of Lottery tickets15,000/-5Foreign CompanyYesYes
194LBPayment of interest on infrastructure debt fund to Non-Resident or foreign company-5Foreign CompanyYesYes
194LBA(2)Payment of the nature referred to in Section 10(23FC)(a)-5Foreign CompanyYesYes
194LBA(2)Payment of the nature referred to in Section 10(23FC)(b)-10Foreign CompanyYesYes
194LBA(3)Income distribution by a Investment Fund received from renting or leasing or letting out any real estate asset.-40Foreign CompanyYesYes
194LBBInvestment fund paying an income to a unit holder [other than income which is exempt under Section 10(23FBB)].-40Foreign CompanyYesYes
194LBCIncome distribution by a Securitisation Trust u/s 115TCA-40Foreign CompanyYesYes
194LCPayment of interest by an Indian Company or a business trust in respect of money borrowed in foreign currency under a loan agreement or by way of issue of long-term bonds (including long-term infrastructure bond)-5Foreign CompanyYesYes
194LCIn case where interest is payable in respect of Long-term Bond or Rupee Denominated Bond listed on recognised stock exchange located in IFSC-4Foreign CompanyYesYes
194LDPayment of interest on rupee denominated bond of an Indian Company or Government securities to a Foreign Institutional Investor or a Qualified Foreign Investor-5Foreign CompanyYesYes
194QBuyer (whose total sales, gross receipts or turnover from the business carried on by him exceed 10 crore rupees during immediately preceding the financial year) of Goods more than 50 lacs. (Please refer section for more details)50 lacs5Foreign CompanyYesYes
195Other Payments to Foreign Company (a) LTCG referred to in Section 112(1)(c)(iii)-10Foreign CompanyYesYes
195(b) LTCG referred to in Section 112A-10Foreign CompanyYesYes
195(c) STCG under Section 111A-15Foreign CompanyYesYes
195(d) Any other LTCG [not covered by Section 10(33), 10(36) and 10(38)]-20Foreign CompanyYesYes
195(e) Interest Income on moneys borrowed or debt incurred in foreign currency (not being interest referred to in Sec. 194LB or 194LC or 194LD)-20Foreign CompanyYesYes
195(f) Royalty for transfer of rights in respect of copyright in any book or computer software referred to in Section 115A(1A).-10Foreign CompanyYesYes
195(g) Royalty [not of the nature referred to in (g) above] payable in pursuance of an agreement approved by the Central Govt. / it is in accordance with industrial policy. Agreement date after March 31, 1961 but before April 1, 1976-50Foreign CompanyYesYes
195(h) Royalty [not of the nature referred to in (g) above] payable in pursuance of an agreement approved by the Central Govt. / it is in accordance with industrial policy. Agreement date after March 31, 1976-10Foreign CompanyYesYes
195(i) Fees for technical services payable in pursuance of an agreement approved by the Central Govt. / it is in accordance with industrial policy. Agreement date after Feb. 29, 1964 but before April 1, 1976-50Foreign CompanyYesYes
195(j) Fees for technical services payable in pursuance of an agreement approved by the Central Govt. / it is in accordance with industrial policy.Agreement date after March 31, 1976-10Foreign CompanyYesYes
195(k) Any other income-40Foreign CompanyYesYes
196BIncome from units (including long-term capital gain on transfer of such units) to an offshore fund-10Foreign CompanyYesYes
196CIncome from foreign currency bonds or GDR of an Indian company (including long-term capital gain on transfer of such bonds or GDR)-10Foreign CompanyYesYes
196DIncome of Foreign Institutional Investors from securities (not being dividend or capital gain arising from such securities)-20Foreign CompanyYesYes
194QPayment by buyer for purchase of goods for value exceeding Rs.50 Lakhs from a seller (w.e.f. 01.07.2021) (Applicable to buyer whose turnover >10Cr in preceding FY)50 Lacs0.1Resident Individual/HUFYesYes
194NPayment in Cash by Bank/Co-Operative Bank/Post Office (w.e.f. 1-9-2019)1,00,00,0002 Resident Individual/HUFYesYes
194QPayment by buyer for purchase of goods for value exceeding Rs.50 Lakhs from a seller (w.e.f. 01.07.2021) (Applicable to buyer whose turnover >10Cr in preceding FY)50 Lacs0.1Resident Firm/Co-operative/Local AuthorityYesYes
192APremature withdrawal from Employee Provident Fund 50,00010Non Resident (Other than Company)YesYes
193Interest on Debentures500010Domestic CompanyYesYes
194AInterest other than 'Interest on securities'40,000/-10Domestic CompanyYesYes
194QPurchase of goods (applicable w.e.f. 1-7-2021)50,00,000/-0.10Domestic CompanyYesYes
193Interest on Debentures500020Domestic CompanyNoYes
194AInterest other than 'Interest on Securities'40,000/-20Domestic CompanyNoYes
206AAIf payee does not furnish PAN to the person responsible for deducting TDS-Higher of (i) At the rate of relevant provision (ii) At the rate in force (iii) At the rate of 20%Non Resident (Other than Company)NoYes
206AAIf payee does not furnish PAN to the person responsible for deducting TDS-Higher of (i) At the rate of relevant provision (ii) At the rate in force (iii) At the rate of 20%Foreign CompanyNoYes
206ABw.e.f. 1-7-2021 Payment to person who has not filed ITR for 2 previous years preceding the year in which TDS is required to be deducted, for which time limit u/s 139(1) has expired and amount of TDS/TCS in his case in each of 2 previous years is Rs. 50,000 or more-Higher of; (i) Twice the rate of relevant provision (ii) Twice the rate in force (iii) At the rate of 5%Non Resident (Other than Company)YesNo
206ABw.e.f. 1-7-2021 Payment to person who has not filed ITR for 2 previous years preceding the year in which TDS is required to be deducted, for which time limit u/s 139(1) has expired and amount of TDS/TCS in his case in each of 2 previous years is Rs. 50,000 or more-Higher of; (i) Twice the rate of relevant provision (ii) Twice the rate in force (iii) At the rate of 5%Foreign CompanyYesNo
206ABw.e.f. 1-7-2021 Payment to person who has not filed ITR for 2 previous years preceding the year in which TDS is required to be deducted, for which time limit u/s 139(1) has expired and amount of TDS/TCS in his case in each of 2 previous years is Rs. 50,000 or more-Higher of; (i) Twice the rate of relevant provision (ii) Twice the rate in force (iii) At the rate of 5%Foreign CompanyNoNo
206ABw.e.f. 1-7-2021 Payment to person who has not filed ITR for 2 previous years preceding the year in which TDS is required to be deducted, for which time limit u/s 139(1) has expired and amount of TDS/TCS in his case in each of 2 previous years is Rs. 50,000 or more-Higher of; (i) Twice the rate of relevant provision (ii) Twice the rate in force (iii) At the rate of 5%Non Resident (Other than Company)NoNo
206AAIf payee does not furnish PAN to the person responsible for deducting TDS-Higher of (i) At the rate of relevant provision (ii) At the rate in force (iii) At the rate of 20%Foreign CompanyNoNo
206AA and 206AB (Both Applicable)All Payment-As in this case both 206AA and 206AB both are applicable, the TDS to be deducted at higher of the rate determined under 206AA and 206ABForeign CompanyNoNo
206AAIf payee does not furnish PAN to the person responsible for deducting TDS-Higher of (i) At the rate of relevant provision (ii) At the rate in force (iii) At the rate of 20%Non Resident (Other than Company)NoNo
206AA and 206AB (Both Applicable)All Payment-As in this case both 206AA and 206AB both are applicable, the TDS to be deducted at higher of the rate determined under 206AA and 206ABNon Resident (Other than Company)NoNo

Check Also: TDS Rates AY 2021-22 FY 2020-21

This TDS rates chart for all payees like Resident Individual, Resident HUF, Resident Firm/Co-operative, Domestic Company, Non-Resident (Other than Foreign Company) and Foreign Company. This TDS rates chart for AY 2022-23 includes all payment type like commission, professional service, technical services, interest, dividends, lotteries, horse race etc. For the convenience of the users, we are giving here the three selection criteria like select payee type, PAN provided by the payee or not, ITR files by the payee or not (3 years previous). The table will show you the TDS rates for AY 2022-23 as per your selection.

Health & Education cess and Surcharge on TDS (AY2022-23)

Payee Type Health & Education Cess Surcharge
Individuals/HUF/Co-operative/AOP/BOI/AJP/Firm/Domestic Company on Payment of incomes other than Salary & Wages No No
Non-Resident and Foreign Companies Yes Yes

Surcharge on TDS for AY 2022-23

PayeeSurcharge
Individuals - Payment Above ₹50 Lakh but below ₹1 Crore10% of TDS/Tax
Individuals - Payment Above ₹1 Crore but below ₹2 Crores15% of TDS/Tax
Individuals - Payment Above ₹2 Crores but below ₹5 Crores25% of TDS/Tax
Individuals - Payment Above ₹5 Crores37% of TDS/Tax
Foreign Companies - Payment above ₹1 Crore but below ₹10 Crores2% of TDS/Tax
Foreign Companies - Payment above ₹10 Crore5% of TDS/Tax
Co-operative Society and Firms - Payment exceeds ₹1 Crore12% of TDS/Tax

Education Cess on TDS AY 2022-23

PayeeSurcharge
All Non-Residents4% of TDS + Surcharge

Important Conditions on TDS Rates (AY 2022-23)

The TDS rates are subject to provisions of section 206AA and 206AB. If same are applicable then TDS rate for AY 2022-23 will be as under;

1) Payee does not furnish PAN to the deductor 

Section 206 AA will be applicable and the TDS rate will be as follows:

Higher of;

  1. At the rate of relevant provision
  2. At the rate in force
  3. At the rate of 20%

2) Payee has not filed ITR for 2 PYs preceding the year in which TDS is deducted

Section 206AB will be applicable and the TDS rates will be as follows (w.e.f. 01.07.2021)

Higher of;

  1. Twice the rate of relevant provision
  2. Twice the rate in force
  3. At the rate of 5%

3) No PAN and ITR Filed/Where 206AA and 206AB both are applicable

The TDS rate will be higher of rate determined under 206AA and 206AB.

Tags: TDS Rates for AY 2022-23, TDS Rates for FY 2021-22, TDS Rates for FY 2021-22 PDF Download, TDS Rates for AY 2022-23 PDF Download, TDS Rates on Salary, TDS Rates on Commission for AY 2022-23, TDS Rates on Contractor, TDS Rates on Professional Services

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